New York Laws
Part 4 - Administrative Provisions
1143 - Administration of Oaths and Compelling Testimony.

(b) A justice of the supreme court either in court or at chambers
shall have power summarily to enforce by proper proceedings the
attendance and testimony of witnesses and the production and examination
of books, papers and documents called for by the subpoena of the tax
commission under this article.
(c) The officers who serve the summons or subpoena of the tax
commission and witnesses attending in response thereto shall be entitled
to the same fees as are allowed to officers and witnesses in civil cases
in courts of record, except as herein otherwise provided. Such officers
shall be the sheriff of any county and his duly appointed deputies or
any officers or employees of the department of taxation and finance,
designated to serve such process.

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